2014 (3) TMI 816

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....the Respondent : Shri M Rammohan Rao, JDR JUDGEMENT Per: Pradip Kumar Das: Revenue filed this miscellaneous application for change of cause title. 2. After hearing both sides, Registry is directed to change the cause title as Commissioner of Service Tax, Chennai instead of Commissioner of Central Excise, Chennai-IV. 3. The applicant is engaged in providing Outdoor Catering Service. ....

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....sale of goods. He submits that Notification No.12/2003-ST is applicable to Outdoor Catering Service, insofar as it is sale of goods and VAT has been paid on material. In this regard, he relied upon the decision of the Tribunal in the case of The Grand Ashok Vs Commissioner of Service Tax, Bangalore reported in 2011 (8) S.T.R.652 (Tri.-Bang.) and the Hon'ble Delhi High Court in the case of Indi....